N. Geetha Rani, Secunderabad V. Income Tax Officer, Ward-15(1), Hyderabad

ITA 1009/Hyd/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6776 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 06-04-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 14-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SMT. P. MADHAVI DEVI , JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO. 1009 /H/20 1 7 A SSESSMENT Y EAR : 20 1 3 - 1 4 N. GEETHA RANI , HYDERABAD. PAN A MXPN 5037F VS. INCOME - TAX OFFICER, WARD 1 5(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S MT. S. SANDHYA REVENUE BY: S HRI SUNIL KUMAR PANDEY DATE OF HEARING: 0 6 /0 4 /2021 DATE OF PRONOUNCEMENT: 07 / 0 4 /2021 O R D E R PER L.P. SAHU, A.M. : T H IS APPEAL FILED BY THE ASSESSEE FOR AY 20 1 3 - 1 4 I S DIRECTED AGAINST CIT(A) - 7 , HYDERABADS ORDER DATED 30 /11 /201 6 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THAT THE ASSESSEE HAS OPTED TO AVAIL THE BENEFIT UNDER THE DIRECT TAX VIVAD SE VISWAS SCHEME - 2020 IN PRESCRIBED FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WHICH IS PLACED ON RECORD AND , THEREFORE, ITA NO. 1009 /H YD/ 20 1 7 GEETHA RANI N., HYD. : - 2 - : REQUESTED THE BENCH TO PERMIT TO WITHDRAW THIS APPEAL OF THE ASSESSEE. 3. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INCLINED TO DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN SINCE THE ASSESSEE HAS PREFERRED TO AVAIL THE VIVAD - SE - VISHWAS SCHEME BY FILING FORM NO.1 & 2 AND RECEIVED FORM(S) - 3 IN TUNE THERETO , WITH A RIDER THAT IT SHALL BE VERY MUCH OPEN FOR THE ASSESSEE TO FILE FOR REVIVAL OF TH IS CAS E, IF THE SETTLEMENT BENEFIT UNDER THE SCHEME IS DENIED TO IT FOR TECHNICAL REASONS. 4 . IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN ABOVE TERMS. PRONOUNCED IN THE OPEN COURT ON 7 TH APRIL , 2021 . SD/ - SD/ - ( P. MADHAVI DEVI ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 7 TH APRIL , 20 2 1 . KV ITA NO. 1009 /H YD/ 20 1 7 GEETHA RANI N., HYD. : - 3 - : C OPY TO : 1 SMT. GEETHA RANI NEMURI, H.NO. 1 - 5 - 95/36/2, LAXMI NAGAR COLONY, OLD ALWAL, HYDERABAD 500 0 1 0 2 IT O , WARD 1 5( 1 ), IT TOWERS, AC GUARDS, HYDERABAD . 3 CIT(A) 7 , HYDERABAD 4 PR. CIT - 7 , HYDERABAD. 5 ITAT, DR, HYDERABAD 6 GUARD FILE.